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Facts
The assessee applied for final registration under Section 12AB of the Income Tax Act. The CIT(E) rejected the application due to the assessee's alleged non-compliance with opportunity notices. The assessee claimed they had filed a reply with supporting documents.
Held
The Tribunal noted the assessee's submission that a reply was indeed filed and accepted the need to restore the matter for fresh adjudication. The CIT(E) was directed to provide a hearing opportunity and pass an appropriate order.
Key Issues
Whether the CIT(E) correctly rejected the registration application without considering the assessee's submitted reply and evidence, and if the matter should be remanded for fresh adjudication.
Sections Cited
12AB, 12A(1)(ac)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order dated 14.11.2024 passed by learned Commissioner of Income-Tax (Exemption), Bhopal [“CIT(E)”] by which the assessee’s application dated 21.06.2024 in Form No. 10AB for grant of final registration u/s 12AB r.w.s. 12A(1)(ac)(iii) has been rejected, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
Akhil Bhartiya Shri Swami Sitaramacharya Bhagwat Goshthi Nyas ITA No. 44/Ind/2025
Ld. AR for assessee straightaway drew us to the impugned order passed by Ld. CIT(E), the same is scanned and re-produced below:
Akhil Bhartiya Shri Swami Sitaramacharya Bhagwat Goshthi Nyas ITA No. 44/Ind/2025
Ld. AR then submitted that the Ld. CIT(E) has rejected assessee’s application on the footing that no reply was filed by assessee to the notices dated 28.06.2024, 25.09.2024 and 21.10.2024 issued by him but the factual position is different. Ld. AR submitted that the assessee in fact filed a reply letter with all supporting evidences on 09.09.2024 to the office of Ld. CIT(E) in a physical mode, copies of the documents acknowledged by the seal of CIT(E)’s office are placed at Pages 11 to 57 in Paper-Book. Ld. AR submits that in the situation, it would be better to restore this matter at the level of CIT(E) for adjudication afresh. Ld. AR assured that the assessee is ready to re-file the documents already filed and also to file any other document or explanation as the CIT(E) may require.
Ld. DR for revenue agreed to the submission and prayer of Ld. AR.
In view of above submissions of learned Representatives, we remand this matter back to the file of CIT(E) for adjudication afresh. The CIT(E) shall give necessary opportunity of hearing to assessee and pass an appropriate order. The assessee is also directed to remain vigilant and ensure participation in the hearings as may be fixed by CIT(E) without seeking unnecessary adjournments. Ordered accordingly.
Akhil Bhartiya Shri Swami Sitaramacharya Bhagwat Goshthi Nyas ITA No. 44/Ind/2025
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 25/06/2025